2015 U.S. Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes (Sections 5001 - 5891)
Chapter 51 - Distilled Spirits, Wines, and Beer (Sections 5001 - 5692)
Subchapter J - Penalties, Seizures, and Forfeitures Relating to Liquors (Sections 5601 - 5692)

• Table of Contents
• Front Matter
• Part I - Penalty, Seizure, and Forfeiture Provisions Applicable to Distilling, Rectifying, and Distilled and Rectified Products (Sections 5601 - 5615)
  • Table of Contents
  • Front Matter
  • Sec. 5601 - Criminal penalties
  • Sec. 5602 - Penalty for tax fraud by distiller
  • Sec. 5603 - Penalty relating to records, returns and reports
  • Sec. 5604 - Penalties relating to marks, brands, and containers
  • Sec. 5605 - Penalty relating to return of materials used in the manufacture of distilled spirits, or from which distilled spirits may be recovered
  • Sec. 5606 - Penalty relating to containers of distilled spirits
  • Sec. 5607 - Penalty and forfeiture for unlawful use, recovery, or concealment of denatured distilled spirits, or articles
  • Sec. 5608 - Penalty and forfeiture for fraudulent claims for export drawback or unlawful relanding
  • Sec. 5609 - Destruction of unregistered stills, distilling apparatus, equipment, and materials
  • Sec. 5610 - Disposal of forfeited equipment and material for distilling
  • Sec. 5611 - Release of distillery before judgment
  • Sec. 5612 - Forfeiture of taxpaid distilled spirits remaining on bonded premises
  • Sec. 5613 - Forfeiture of distilled spirits not closed, marked, or branded as required by law
  • Sec. 5614 - Burden of proof in cases of seizure of spirits
  • Sec. 5615 - Property subject to forfeiture
• Part II - Penalty and Forfeiture Provisions Applicable to Wine and Wine Production (Sections 5661 - 5663)
  • Table of Contents
  • Front Matter
  • Sec. 5661 - Penalty and forfeiture for violation of laws and regulations relating to wine
  • Sec. 5662 - Penalty for alteration of wine labels
  • Sec. 5663 - Cross reference
• Part III - Penalty, Seizure, and Forfeiture Provisions Applicable to Beer and Brewing (Sections 5671 - 5676)
  • Table of Contents
  • Front Matter
  • Sec. 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements
  • Sec. 5672 - Penalty for failure of brewer to comply with requirements and to keep records and file returns
  • Sec. 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment
  • Sec. 5674 - Penalty for unlawful production or removal of beer
  • Sec. 5675 - Penalty for intentional removal or defacement of brewer's marks and brands
  • Sec. 5676 - Repealed. Pub. L. 94-455, title XIX, §1905(b)(1)(A), Oct. 4, 1976, 90 Stat. 1822
• Part IV - Penalty, Seizure, and Forfeiture Provisions Common to Liquors (Sections 5681 - 5690)
  • Table of Contents
  • Front Matter
  • Sec. 5681 - Penalty relating to signs
  • Sec. 5682 - Penalty for breaking locks or gaining access
  • Sec. 5683 - Penalty and forfeiture for removal of liquors under improper brands
  • Sec. 5684 - Penalties relating to the payment and collection of liquor taxes
  • Sec. 5685 - Penalty and forfeiture relating to possession of devices for emitting gas, smoke, etc., explosives and firearms, when violating liquor laws
  • Sec. 5686 - Penalty for having, possessing, or using liquor or property intended to be used in violating provisions of this chapter
  • Sec. 5687 - Penalty for offenses not specifically covered
  • Sec. 5688 - Disposition and release of seized property
  • Sec. 5689 - Repealed. Pub. L. 94-455, title XIX, §1905(b)(2)(E)(i), Oct. 4, 1976, 90 Stat. 1822
  • Sec. 5690 - Definition of the term "person"
• Part V - Repealed (Sections 5691 - 5692)
  • Sec. 5691 - Repealed. Pub. L. 109-59, title XI, §11125(b)(19)(A), Aug. 10, 2005, 119 Stat. 1956
  • Sec. 5692 - Repealed. Pub. L. 90-618, title II, §206(a), Oct. 22, 1968, 82 Stat. 1235